Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits.

Journalize the Apriltransactions.

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Cooking Canning S-0 S4,270 24,980 6,990 8,930 7,240 32,460 26,930 Beginning work in process Materials Labor Overhead Cost transferred in 54,550